REGISTERED NUMBER: 15190676 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31st January 2026

for

Eccles Heddon Solicitors Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D A Shackleton

O Riley

N J White

T Craven

Miss C Green

REGISTERED OFFICE:

5 Westgate

Ripon

HG4 2AT

REGISTERED NUMBER:

15190676 (England and Wales)

ACCOUNTANTS:

F E Metcalfe & Co Limited

Chartered Accountants

4 Old Market Place

Ripon

North Yorkshire

HG4 1EQ

FIXED ASSETS

Tangible assets

4

223,494

72,835

CURRENT ASSETS

Work-in-progress

668,788

492,000

Debtors

5

371,427

522,055

Cash at bank and in hand

1,117,584

650,275

2,157,799

1,664,330

CREDITORS

Amounts falling due within one year

6

1,237,773

1,184,860

NET CURRENT ASSETS

920,026

479,470

TOTAL ASSETS LESS CURRENT LIABILITIES

1,143,520

552,305

CREDITORS

Amounts falling due after more than one year

7

(107,375

)

(22,122

)

PROVISIONS FOR LIABILITIES

(51,846

)

(12,732

)

NET ASSETS

984,299

517,451

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

984,296

517,448

984,299

517,451

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10th August 2026 and were signed on its behalf by:

N J White - Director

1.	STATUTORY INFORMATION

Eccles Heddon Solicitors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements for the year ended 31 January 2026 cover a twelve month period and the comparative figures cover the period from incorporation on 5th October 2023 to 31st January 2025.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Turnover and work-in-progress

Turnover is measured at the fair value of the consideration received or receivable net of VAT and discounts. The policies adopted for recognition of turnover are as follows:

Rendering of services

Turnover represents fee income due from the normal activities of the company. Revenue is recognised when the value of the fee income can be measured reliably and it is probable that the economic benefits from the services provided will be received by the company. At the end of each accounting period an assessment is made of the value of revenue that it is appropriate to recognise for services that have been provided but that have not be invoiced at the balance sheet date. This assessment is made by taking into account the stage of completion of the service being provided, the value of the time incurred in providing the services at the balance sheet date, whether it is probable that an invoice will be raised for these services and the reliability with which the value of the invoice can be measured. The value of revenue recognised that has not been invoiced at the balance sheet date is disclosed on the balance sheet as work-in.progress.

Interest receivable and similar income

Interest income is recognised using the effective rate interest method.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Improvements to property

- 10% straight line

- straight line over 7 years

Fixtures, fittings and equipment

- 25% straight line

Motor vehicles

- 25% reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Provisions

Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 49 (2025 - 48 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

fittings

Improvements

and

Motor

to property

equipmen t

vehicles

Totals

£

£

£

£

COST

At 1st February 2025

8,976

56,916

43,890

109,782

Additions

-

43,791

172,850

216,641

Disposals

-

(666

)

-

(666

)

At 31st January 2026

8,976

100,041

216,740

325,757

DEPRECIATION

At 1st February 2025

2,301

28,245

6,401

36,947

Charge for year

3,055

28,347

34,580

65,982

Eliminated on disposal

-

(666

)

-

(666

)

At 31st January 2026

5,356

55,926

40,981

102,263

NET BOOK VALUE

At 31st January 2026

3,620

44,115

175,759

223,494

At 31st January 2025

6,675

28,671

37,489

72,835

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st February 2025

43,890

Additions

172,850

At 31st January 2026

216,740

DEPRECIATION

At 1st February 2025

6,401

Charge for year

34,580

At 31st January 2026

40,981

NET BOOK VALUE

At 31st January 2026

175,759

At 31st January 2025

37,489

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

312,908

320,489

Other debtors

8,350

-

Directors' current accounts

-

165,113

Prepayments and accrued income

50,169

36,453

371,427

522,055

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other loans

-

617,644

Hire purchase contracts (see note 8)

34,750

7,814

Trade creditors

28,142

10,586

Corporation Tax

198,367

171,382

Social security and other taxes

184,032

143,642

Other creditors

5,101

123

Directors' current accounts

437,602

-

Accrued expenses

349,779

233,669

1,237,773

1,184,860

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts (see note 8)

107,375

22,122

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.1.26

31.1.25

£

£

Net obligations repayable:

Within one year

34,750

7,814

Between one and five years

107,375

22,122

142,125

29,936

Operating leases

£

Between one and five years

367,447

In more than five years

138,750

506,197

The company was paid a premium to surrender the lease at an office in thirsk in July 2025. The premium received has been disclosed as Other operating income in the Statement of Income and Retained Earnings.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31st January 2026 and the period ended 31st January 2025:

31.1.26

31.1.25

£

£

D A Shackleton

Balance outstanding at start of year

55,907

-

Amounts advanced

103,561

55,907

Amounts repaid

(283,549

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(124,081

)

55,907

N J White

Balance outstanding at start of year

54,327

-

Amounts advanced

61,189

54,327

Amounts repaid

(276,059

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(160,543

)

54,327

O Riley

Balance outstanding at start of year

54,878

-

Amounts advanced

90,580

54,878

Amounts repaid

(298,435

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(152,977

)

54,878

Advances to directors are repayable on demand and interest is charged on overdrawn balances at a rate of 3.75%.